P.R. Laws tit. 3, § 1453e
2019-02-20 00:00:00+00
Every exclusive representative shall keep and conserve accounting books which show its transactions faithfully and exactly according to generally accepted accounting principles and shall keep the vouchers and documents that evidence said transactions for a term of five (5) years.
In those cases in which the exclusive representative also represents employees who are not covered by this chapter, said exclusive representatives shall have the obligation to maintain a separate accounting system which will only allow, the inspection of the income, accounts and disbursements received by the application of this chapter.
History —Feb. 25, 1998, No. 45, § 16.2.